https://www.taxtmi.com/caselaws?id=113621 Imported machinery used for Vickers hardness testing remained eligible for exemption under Notification No. 49/78 even though the catalogue also mentioned possible Knoop and Scratch tests. The controlling factor was the purpose of import and whether the machine was covered by the import licence and the exemption notification; a mere description of additional potential functions did not by itself defeat exemption. Because the authorities refused the benefit only on the basis that the machine could perform multiple tests, that ground was insufficient, and the denial of exemption was unsustainable. en-us Fri, 18 Aug 1989 00:00:00 +0530 Mon, 07 May 2012 12:10:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113621 Imported machinery used for Vickers hardness testing remained eligible for exemption under Notification No. 49/78 even though the catalogue also mentioned possible Knoop and Scratch tests. The controlling factor was the purpose of import and whether the machine was covered by the import licence and the exemption notification; a mere description of additional potential functions did not by itself defeat exemption. Because the authorities refused the benefit only on the basis that the machine could perform multiple tests, that ground was insufficient, and the denial of exemption was unsustainable. Case-Laws Customs Fri, 18 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113621